S. Roy, J.

1. In all these writ petitions, common question of law is involved. these cases were heard together and are being disposed of by this judgment.

2. Except petitioner No.1 in C. W. J. C. No.802 of 1990 (R) all the other petitioners are contractors and executing works contract. there is not much facts which are required to be noticed in these cases, but if necessary facts in C. W. J. C. No.802 of 1990 (R), which were referred to on behalf of the petitioners at the time of hearing as the representative petition, will be noticed.

3. The vires of Sec.25 of the Bihar Finance Act, 1981 (the Act) as amended by the Bihar Taxation Laws (Amendment and Validation) Act, 1990 (Amendment and Validation Act) has been challenged in these writ petitions as also the enforcibility of notification dated 7th November, 1984, issued under the unamended Sec.25-A.

4. Section 2s-A of the Act as introduced in the Act by Bihar Finance act, 1984 which read as follows : -

"notwithstanding anything contained in Sec.26 every person making any payment in discharge of any liability on account of valuable consideration payable for the transfer of property in goods, whether as goods or in some other